Nonprofit · EIN 20-1632545
KAI LOA INC
Also known as Kai Loa
Tax-exempt (reinstated) · KANEOHE, HI 96744
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $659,637 | $730,939 | -$71,302 | $4,323,345 | $2,217,862 | $2,105,483 |
| June 30, 2024 | 990 | $708,090 | $843,738 | -$135,648 | $4,578,266 | $2,401,481 | $2,176,785 |
| June 30, 2023 | 990 | $1,560,186 | $1,153,822 | $406,364 | $4,956,331 | $2,643,898 | $2,312,433 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $452,864
- of which government grants
- $276,345
- Program service revenue
- $190,092
- Investment income
- $13,511
- Net income from fundraising events
- $1,565
- Other revenue
- $3,170
Expenses
- Grants and similar amounts paid
- $161,632
- Compensation of officers, directors and key employees
- $8,497
- Other salaries and wages
- $55,597
- Salaries, compensation and benefits (total)
- $87,873
- Professional fundraising fees
- $0
- Accounting fees
- $16,826
- Travel
- $39,622
- Depreciation
- $239,395
- Program services (functional)
- $667,618
- Management and general (functional)
- $63,321
Balance sheet and other
- Total assets, start of year
- $4,578,266
- Total assets, end of year
- $4,323,345
- Total liabilities, end of year
- $2,217,862
- Net assets, end of year
- $2,105,483
- Land, buildings and equipment
- $3,722,507
- Net assets without donor restrictions
- $2,003,543
- Net assets with donor restrictions
- $101,940
- Gross receipts
- $659,637
- Employees
- 1
- Volunteers
- 300
- Year formed
- 2004
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| IVY K KELLING | SEE SCHEDULE Officer | 10 | $8,497 | $158,302 | $33,638 |
| ROBERT DOMING | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MARCI W ARROYO | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ELIZABETH AULSEBROOK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| KURT KLEIN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ILIMA SHIMA | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| IVY K KELLING | EXECUTIVE DI Officer | 10 | $19,948 | $119,846 | $28,896 |
| ROBERT DOMING | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MARCI W ARROYO | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ELIZABETH AULSEBROOK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| KURT KLEIN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ILIMA SHIMA | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| IVY K KELLING | EXECUTIVE DI Officer | 10 | $36,468 | $97,749 | $28,157 |
| ROBERT DOMING | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MARCI W SARSONA | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ELIZABETH AULSEBROOK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| KURT KLEIN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ILIMA SHIMA | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 46-500 KUNEKI ST, KANEOHE, HI 96744-3568
- Mailing address (990-N for 2007)
- 45-037 Kaneohe Bay Drive, Kaneohe HI 96744
- Principal officer (990 for 2024)
- IVY K KELLING, C/O 46-500 KUNEKI STREET, KANEOHE, HI 96744
- Principal officer (990-N for 2007)
- Noela Napoleon, 45-037 Kaneohe Bay Drive, Kaneohe HI 96744
- Signed the 990
- IVY K KELLING, SEE SCHEDULE O
- Phone
- (808) 235-9175
- Website
- WWW.KAMAKAU.COM
- Return prepared by
- JAY MIYAKI CPA LLC
Mission
TO BUILD NA KULA `O KAMAKAU'S SUCCESS TO ADVANCE AND SUSTAIN THE HAWAIIAN LANGUAGE AND CULTURE.
Program accomplishments
- KAI LOA RECEIVED FUNDING FROM KAMEHAMEHA SCHOOLS AND OTHER SOURCES WHICH WERE PASSED THROUGH TO KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL. KAI LOA ALSO RENTS FACILITIES TO THE SCHOOL. INCLUDES 239,395 OF DEPRECIATION OF FACILITIES.Expenses $401,027 · grants $161,632 · revenue $190,092
- PROJECT LAMA KUKUI. THE GOAL OF PROJECT LAMA KUKUI IS TO RAISE THE HEALTH AND WELL-BEING OF THE KAMAKAU LEARNING COMMUNITY TO THE HIGHEST POSSIBLE LEVEL. THE OBJECTIVES OF LAMA KUKUI ARE, 1) RAISE AWARENESS AND ABILITY FOR THE KAMAKAU COMMUNITY TO IMPROVE PHYSICAL AND MENTAL HEALTH, 2) IMPROVE PHYSICAL AND MENTAL HEALTH BY SUPPORTING THE GUIDING EDUCATIONAL PHILOSOPHY OF THE KAMAKAU COMMUNITY THROUGH CONNECTIONS TO LAND AND PLACE, 3) SUPPORT GUIDING EDUCATIONAL PHILOSOPHY OF THE KAMAKAU COMMUNITY BY INCREASING THE KNOWLEDGE AND SKILLS OF TRADITIONAL PRACTICES WHICH IMPROVE PHYSICAL AND MENTAL HEALTH, 4) INCREASE THE CAPACITY TO SERVE THE KAMAKAU COMMUNITY AND ALLOW FOR THE SAFE PHYSICAL DISTANCING OF EDUCATION DELIVERY.Expenses $181,169
- ALL OTHER PROGRAMS.Expenses $85,422
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 20-1632545
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B192)
- Assets (IRS master file)
- $4,323,345
- Income (IRS master file)
- $659,637
Revocation and reinstatement
- Exemption revoked
- November 15, 2011
- Posted by the IRS
- July 9, 2012
- Reinstated
- Effective August 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $659,637 | $730,939 | $4,323,345 | IRS |
| 990 | June 2024 | $708,090 | $843,738 | $4,578,266 | XML |
| 990 | June 2023 | $1,560,186 | $1,153,822 | $4,956,331 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990-N for 2007 Officer: Noela Napoleon | June 30, 2008 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-1632545).
Questions about KAI LOA INC
- What is the EIN of KAI LOA INC?
- The employer identification number (EIN) of KAI LOA INC is 20-1632545.
- Is KAI LOA INC tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2011 and reinstated it effective August 15, 2012.
- Are donations to KAI LOA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAI LOA INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KAI LOA INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KAI LOA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of KAI LOA INC?
- The 990 for the year ended June 30, 2025 names IVY K KELLING.
- Who are the officers and directors of KAI LOA INC?
- The 990 for the year ended June 30, 2025 lists 6 people; 1 received compensation from the organization, the highest $8,497 (IVY K KELLING, SEE SCHEDULE).
- How much revenue does KAI LOA INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $659,637, expenses of $730,939 and total assets of $4,323,345 at year end.
Other nonprofits in KANEOHE
- AUGUSTINE EDUCATIONAL FOUNDATION EIN 99-0230013 · last filed 990 for 2022
- KULANIAKEA EIN 47-5041677 · last filed 990 for 2024
- HAWAII INVESTMENT READY EIN 81-4611816 · last filed 990 for 2024
- HUAKAILANI SCHOOL FOR GIRLS INC EIN 45-1634719 · last filed 990 for 2025
- ALL IS WELL FOUNDATION EIN 83-0784072 · last filed 990-PF for 2023
- KRAUSE FAMILY FOUNDATION - ALANA KE ALOHA EIN 27-1531421 · last filed 990-EZ for 2025
- KAPUNAHALA OHANA EIN 99-0346332 · last filed 990-EZ for 2025
- CASTLE ALUMNI COMMUNITY ASSOCIATION EIN 99-0274930 · last filed 990-N for 2025